The tariff classification of a pillowcase from India

N245118 August 27, 2013 CLA-2-63:OT:RR:NC:N3:349 CATEGORY: Classification TARIFF NO.: 6302.21.9010 Mr. Steven Kim Macys Merchandising Group 11 Penn Plaza New York, NY 10001 RE: The tariff classification of a pillowcase from India Dear Mr. Kim: In your letter dated August 8, 2013 you requested a tariff classification ruling. The submitted sample, identified as Style HPPILLOWCS, is a pillowcase. It is made from 100 percent cotton woven fabric. The fabric is printed and not napped. The open end of the pillowcase has a 1.5 inch hem, which is constructed from the main body fabric and a strip of non-printed fabric. The fabrics are sewn together and folded multiple times allowing the non-printed fabric to extend beyond the body fabric by approximately ½ inch. The hem is then held by a row of single needle stitching. The pillowcase also features an internal zipper closure attached to the inner edge of the non-printed fabric. As constructed the pillowcase does not contain any edging or trimming. The applicable subheading for the pillowcase will be 6302.21.9010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bed linen, table linen and kitchen linen: other bed linen, printed: of cotton: other: not napped…pillowcases, other than bolster cases. The duty rate will be 6.7 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at (646) 733-3043. Sincerely, Myles B. Harmon Acting Director National Commodity Specialist Division